IHTM38106 - Dealing with the taxpayer in Debt Management & Banking (DMB): setting out the facts

Your letter should clearly explain your understanding of an arrangement/agreement with the taxpayer/agent to discharge a debt due.

If an agreed amount is to be paid by a specified date or over a specified period the terms should be clearly stated.

The consequences of any default/breach in an arrangement/ agreement should be explained clearly specifying what will happen and when that action will take place

You should also confirm in writing that you are intending to register a land charge ( IHTM38121), or take other protective action, if appropriate.